Shut off Water Valves, Disconnect Plumbing, Lift out Sink
Lift out the sink after shutting off the water valves beneath the sink and disconnect the plumbing. Placing a tray underneath the sink before you start will catch any residual water trapped in the water lines and drain. Wrapping your wrenches with tape will prevent scratches on the taps, faucets and other visible metal fittings. Remove the cabinet drawers, too.

Lift out Cabinet Top
Lift out the cabinet top after removing the screws and blocks that hold it in place. Be aware that caulking along the edge of the backsplash where it meets the wall may be holding the countertop. If so, cut the caulking carefully to separate it from the sink and thus avoid damaging wallpaper and wallboard.

Cut Plywood
Use a circular saw to cut 3/4-inch plywood to measure for the length and width of the countertop.

Use Wood Screws to Secure Plywood Countertop
Position it on top of the base cabinets and drive in wood screws to secure it.

Trace Sink Outline
Trace the outline of the existing sink onto a piece of cardboard to serve as a template.

Make Center Marks
Mark the template's center along its front edge and then mark the center of the sink opening on the front edge of the new plywood.

Align Center Marks
Align the marks for the center of the template and the center of the sink opening.

Trace Around Template
Trace around the template to transfer the shape of the sink opening onto the plywood.

Cut out Sink Opening
Use a jigsaw to cut out the sink opening in the ?-inch plywood, pausing after cutting the first corner.

Install Support Blocks
Place a temporary support block across the cut and then drive a screw into the block at each end - one on the sink cut out and one on the permanent counter material. Continue with the jigsaw until reaching the diagonally opposing corner of the sink opening and then install another support block. The goal is to support the sink cutout and stop it from falling into the cabinet base below while you complete the cut. Finish sawing around the perimeter until the cutout is free.

Lift out Cutout
Lift out the cutout. It is not necessary for the rest of this project, but it is worth saving for a future thrifty use!

Score Along Measurement Line
Measure and mark the proper length and width on the reinforced concrete waterproof panel and then score along the measurement line with a straightedge and scoring tool.

Break off Excess Concrete Panel
Align the score line at the edge of your work surface/table and break off the piece that will be scrap.

Repeat Steps 7 to 9
Repeat steps 7, 8, and 9 to position and then transfer the sink template shape onto the concrete waterproof panel.

Cut out Sink Opening
Use a spiral-cutting saw fitted with a masonry bit to cut out the sink opening in the concrete waterproof panel.

Apply Thinset Mortar
Apply fast-drying thinset mortar to the plywood on the countertop using a notched rectangular trowel to create 1/4-inch high furrows or ridges.

Lay Concrete Board in Place
Lay the concrete board in place, aligning the edges so they are flush with the underlying plywood.

Nail Concrete Board to Plywood
Hammer in galvanized nails to secure the concrete board to the plywood.

Lay out Test Pattern
Lay out some tile in a test pattern along the front of the concrete board. The goal is to identify a layout/pattern that avoids unsightly narrow pieces and seams that fall in awkward places. We plan to lay the tiles in a straight bond with the joints aligned. Remember to allow virtual grout seams as you play with your test patterns.

Set L-shaped Edge Tiles with Tile Mastic
Set the L-shaped edge tiles using flexible quick-drying tile mastic on the vertical edges of the counter. Do not use thinset mortar on the edges, because it is not very flexible; it will cause the L-shaped edge pieces of tile to crack when the counter expands and contracts.

Prepare Bed of Thinset Mortar
Prepare a bed of thinset mortar laid on the remaining horizontal surface of the counter. Use the notched edge of the rectangular mortar trowel. Here, it is particularly important to make uniformly high furrows/ridges of mortar to ensure that the face of the seated tiles will lie flush and flat at the identical elevation.

Set Ceramic Tile on Countertop
Begin setting the flat ceramic tile on the surface of the countertop.

Insert Vinyl Spacers
Insert vinyl spacers to keep the grout joints the same width. Use two spacers in each grout seam allowance to help ensure the joints are perpendicular across the entire countertop.

Mark Sink Opening Cutline
Mark the first tile to cut at the edge of the sink opening. Align it with the set tiles and hold it carefully in position as you mark the cutline to match the edge of the opening.

Cut Surface of Tile
Use a tile-scoring cutter with a movable handle and scoring wheel to cut the surface of the tile along your mark. Position the scoring wheel directly over your mark and run the wheel over the face of the tile to nick the surface. (If you plan to cut the tiles with a power tile saw that has a water bath, using a ?waterproof? marker is helpful to maintain the mark.)

Break Tile
Press down on the handle of the tile-scoring cutter (without changing the position of the tile) and the tile will break along the score.

Apply Mortar and Lay Tile Pieces in Position
Butter the back of the cut tile pieces with mortar using a small margin trowel and lay them in position along the edge of the sink opening. Be sure to put the rough-cut edges inward so that the lip of the sink will cover them.

Apply Tile Mastic and Lay Vertical Tiles
Start at the bottom of the backsplash, after applying flexible pre-mixed tile mastic on the wall with the rectangular mortar trowel, and work upward to lay the vertical tiles in a straight bond that matches the grout joints with those on the flat surface of the counter.

Add Decorative Borders
Add decorative borders between the rows if so desired.

Wait 3 Hours Then Grout the Joints
Prepare to grout the joints after just three hours of drying time, if you have used quick-setting mortar and mastic. Follow the manufacturer's directions for whatever thinset and mastic products you used.

Push Grout into Joints Between Tiles
Use the wide side of a flat rubber grout float to push the grout into the joints between the tiles.

Rake off Excess Grout
Rake off the excess grout by holding the float at a 45-degree angle against the surface and moving diagonally (corner to corner) across the tiles.

Wash Tiles
Wash the face of the tile with a damp sponge to remove the remaining grout and haze. Rinse the sponge frequently in clean water.

Clean Up
Clean up any dry residue with dampened paper towels.

Replace Cabinet Draws and Sink; Reconnect Water
Replace the cabinet drawers and sink, and reconnect the water supply and drain.